Rainer Niemann’s research while affiliated with University of Graz and other places

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Publications (92)


Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?
  • Article

January 2025

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5 Reads

Journal of Accounting and Public Policy

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Rainer Niemann

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Dirk Simons

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Topics of analytical tax research
Shares of research topics over time
Shares of research topics over time without finance & investment
Is analytical tax research alive and kicking? Insights from 2000 until 2022
  • Article
  • Full-text available

June 2023

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100 Reads

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3 Citations

Journal of Business Economics

This literature review evaluates the development and impact of analytical tax research (ATR) from 2000 until 2022. Based on 345 research papers, we (1) identify emerging and declining research topics in the area of ATR, (2) examine the trends in publication outlets and author teams, and (3) analyze citation metrics at both the level of articles and authors to measure perception and impact of ATR. First, we find that rather new topics, such as the impact of taxation on entrepreneurship, innovation and R&D, have begun to attract attention. Second, tax journals are not the preferred outlet for ATR and author teams exhibit a decreasing gender imbalance. Third, citation metrics are highly centered on specific publications and individual authors. Moreover, publications that appeared in economics and finance journals generate disproportionately large citation numbers compared to those that were published in tax, accounting and business research journals. Authors from Anglo-American institutions have significantly more citations than researchers from German-speaking countries. We find that ATR does not form a closed community. It unites researchers from different backgrounds based on their— sometimes nonrecurring—thematic interest in the effects of taxation on economic decisions.

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Herausforderungen und Entwicklungsperspektiven des SteuersystemsChallenges and Development Perspectives of the Tax System

February 2020

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183 Reads

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5 Citations

Schmalenbach Journal of Business Research

Zusammenfassung Wir gehen von den großen ökonomischen und gesellschaftlichen Herausforderungen Digitalisierung, ökonomische Ungleichheit und Klimawandel aus und untersuchen daraus resultierende Entwicklungsperspektiven für die Steuersysteme Deutschlands und Österreichs. Die Digitalisierung erschwert die Besteuerung wegen abnehmender physischer Präsenz und zunehmender internationaler Mobilität der Steuerbasen. Da Arbeitseinkommen international wenig mobil sind, werden Steuern auf Arbeitseinkommen ein wesentlicher Bestandteil der beiden Steuersysteme bleiben. Auch die Umsatzsteuer, die den international kaum mobilen lokalen Konsum trifft, wird ihre Bedeutung behalten. Dagegen werden Steuern, welche international mobile Unternehmensgewinne treffen, an Bedeutung verlieren, solange der Steuerwettbewerb nicht wirksam durch internationale Kooperation eingedämmt wird. Die Besteuerung der Gewinne sollte deshalb stärker auf die weitgehend immobilen, letztbegünstigten natürlichen Personen ausgerichtet sein. Zur steuerlichen Korrektur ökonomischer Ungleichheit ist die Vermögensteuer vor allem wegen der internationalen Ausweichmöglichkeiten und der hohen Erhebungs- und Befolgungskosten wenig geeignet. Hier bietet sich eher die Erbschaft- und Schenkungsteuer an; die Verschonung von Unternehmensvermögen ist damit aber nicht zu vereinbaren. Sofern die Besteuerung dem Klimaschutz dienen soll, ist eine einheitliche globale Steuer auf CO 2 erforderlich, deren Höhe sich nach der zu erreichenden Emissionsminderung richtet. Da es auf kurze und mittlere Sicht schwer ist, Umweltsteuern auszuweichen, sind deren Verteilungswirkungen zu beachten.



Fig. 1 Net tax benefit of debt by country and year, 2002-2012. This figure shows the net tax benefit of debt calculated following the approach of Gordon and MacKie-Mason (1990). Tax rates are taken from Table 1 and results are based on the assumption that half of the firm's profits are distributed as dividends, thus d = 0.5 and α = 0.5
Investor level tax rates, ownership and capital structure choice, 2002-2012
Investor level tax rates, ownership, payout policy and capital structure choice, 2002-2012
continued)
Investor taxation, firm heterogeneity and capital structure choice

August 2019

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107 Reads

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6 Citations

International Tax and Public Finance

In this paper, we analyze the effect of investor level taxes, firm-specific ownership structure and firm-specific dividend payout policy on a firm’s capital structure choice. Our analysis is based on data for 10,003 firms from 11 Central and Eastern European (CEE) countries over the period 2002–2012. Our results show a significant positive impact from the net tax benefit of debt on the debt ratio of a firm. Ignoring firm heterogeneity, an increase in the net tax benefit of debt by 10 percentage points leads to an increase in the debt ratio of 2.68 percentage points. If we add firm-specific ownership to the analysis, the effect of investor level taxes on the debt ratio is about 1.55 times higher if the firm is wholly owned by a domestic individual investor. For the same type of firm, the effect nearly doubles if we also consider firm-specific dividend payout policy.


Citations (36)


... Another almost "timeless" topic is business taxation. The sub-field of analytical tax research encompasses the decision-making processes of individual and corporate taxpayers, as well as legislators, and has long been a prominent area of study in German and Austrian business tax research (Niemann and Sailer 2023). In their contribution to this special issue paper, Rainer Niemann and Mariana Sailer conduct a literature review to analyze the evolution of analytical tax research, specifically focusing on its impact and the contributions of German and Austrian business tax research since 2000. ...

Reference:

The Journal of Business Economics in the 21st Century
Is analytical tax research alive and kicking? Insights from 2000 until 2022

Journal of Business Economics

... Penetapan harga transfer adalah praktik umum di antara perusahaan multinasional, yang melibatkan penetapan harga untuk barang, jasa, dan aset tak berwujud yang diperdagangkan antara pihak-pihak yang memiliki hubungan istimewa (Dogan et al., 2013). Dengan menyesuaikan harga transfer, perusahaan multinasional dapat mengalihkan keuntungan mereka ke yurisdiksi dengan pajak rendah dan mengurangi beban pajak secara keseluruhan (Martini et al., 2012). ...

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions
  • Citing Article
  • January 2007

SSRN Electronic Journal

... For example, in the situation where every EU Member State can apply for its own tax rate, the incorporation of payroll costs in the allocation formula will affect employment between the EU Member States. This was proved by Martini et al. (2014), who consider a principal agent model of the LEN-type 2 with agents in two different jurisdiction and the allocation formula with the payroll as the only formula factor. They concluded that the employment is shifted to the low tax jurisdiction and the extension of the shifting activities intensifies with the rising tax rate differential. ...

Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
  • Citing Article
  • January 2014

SSRN Electronic Journal

... On the other hand, the coefficient of the corporate income tax ra te variable is only significant in one of the regressions, and even then, it has low significance. Rünger, et al. [39] point out that, from an empirical point of view, the magnitude of the effect of taxes on the capital structure is not always large. ...

Investor taxation, firm heterogeneity and capital structure choice

International Tax and Public Finance

... A few articles consider wealth-related taxes in addition or as an alternative to profit taxes (e.g. Sureth and Maiterth 2008;Niemann and Sureth-Sloane 2019;Bjerksund and Schjelderup 2021). One paper in the review analyses the consequences of a tobacco tax, another paper also takes the value-added tax into account, but other types of taxes do not seem to attract researchers' attention. ...

Investment timing effects of wealth taxes under uncertainty and irreversibility

Journal of Business Economics

... Buettner et al. (2011) noted that profit shifting incentives remain important under FA as it is only abolished within the corporate group if all group affiliates of an MNC are consolidated. Martini et al. (2016) demonstrated that FA provides opportunities for profit shifting a view shared by Kiesewetter et al. (2018) who argued that FA may lead to a shift from manipulating reported profits to influencing the apportionment key. Eichfelder et al. (2018) supported this by suggesting that MNCs may alter the allocation of production factors and manipulate the FA factor using tax avoidance strategies. ...

Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
  • Citing Article
  • August 2016

Journal of International Accounting Auditing and Taxation

... 3 Möglichkeit, Handlungsfelder für zukünftige Reformmaßnahmen zu identifizieren. Vergleiche zwischen Deutschland und Österreich wurden beispielsweise bereits im Hinblick auf das Halbeinkünfteverfahren (Wagner 2001), die Gewerbesteuer (Knirsch/Niemann 2006), die Gruppenbesteuerung (Niemann/Treisch 2006, Bauer et al. 2009, Kessler/Jepp 2009), das Maßgeblichkeitsprinzip (Bertl et al. 2008, Sopp et al. 2017 Aufgrund der variierenden Anzahl an Fragebögen pro Land wird im vorliegenden Beitrag auf die Ländermittelwerte (arithmetische Mittel der Individualantworten eines Landes) und den weltweiten Mittelwert (arithmetisches Mittel der Ländermittelwerte) zurückgegriffen. Die Kalkulation der Mittelwerte ist notwendig, um die Länder miteinander zu vergleichen und bei der Ermittlung des weltweiten Referenzwertes jedes Land gleich zu gewichten. ...

Investitionswirkungen der Gruppenbesteuerung — Die österreichische Steuerreform als Vorbild für die deutsche Organschaft?
  • Citing Article
  • December 2006

Schmalenbach Journal of Business Research

... In contrast to our review, the review by Bauer et al. (2018) also featured publications before 2000 and working papers. Amongst other works, their literature review covers papers by Halperin et al. (2001), Niemann and Simons (2003), Niemann (2008), Göx (2008), Radulescu (2012), Voßmerbäumer (2012Voßmerbäumer ( , 2013, Dietl et al. (2013), Martini and Niemann (2015), Meißner et al. (2014), Martini et al. (2016) and Krenn (2017). Publications by Niemann (2007), Ewert and Niemann (2012) and Schneider et al. (2021) are related to the topic of agency conflicts and taxation, but not part of the literature review by Bauer et al. (2018). ...

The impact of taxation on international assignment decisions: a principal–agent approach
  • Citing Article
  • August 2014

Review of Managerial Science